Rubianto, Muhammad Billie (2025) PENERAPAN SANKSI ADMINISTRASI DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This final assignment discusses the application of administrative sanctions in the payment of Land and Building Tax (PBB) by the Regional Revenue Agency (Bapenda) of Serang Regency. PBB is a tax imposed on land and buildings, which must be paid by taxpayers in accordance with applicable regulations. The application of administrative sanctions on PBB payments aims to increase taxpayer compliance and ensure optimal regional tax revenues. In this research, analysis was carried out on procedures for implementing administrative sanctions, including late fines, supervision and collection of tax arrears. It is hoped that this research can provide a clearer picture of the administrative sanctions policies implemented by the Serang Regency Bapenda and identify challenges and solutions that can increase effectiveness in tax collection. It is hoped that the results of this research can become a reference in managing regional taxes and implementing more efficient and transparent tax policies.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan tugas akhir ini membahas tentang penerapan sanksi administrasi dalam pembayaran Pajak Bumi dan Bangunan (PBB) oleh Badan Pendapatan Daerah (Bapenda) Kabupaten Serang. PBB merupakan pajak yang dikenakan atas tanah dan bangunan, yang harus dibayar oleh wajib pajak sesuai dengan ketentuan yang berlaku. Penerapan sanksi administrasi pada pembayaran PBB bertujuan untuk meningkatkan kepatuhan wajib pajak dan memastikan penerimaan pajak daerah yang optimal. Dalam penelitian ini, analisis dilakukan terhadap prosedur penerapan sanksi administrasi, termasuk denda keterlambatan, pengawasan, dan penagihan tunggakan pajak. Penelitian ini diharapkan dapat memberikan gambaran yang lebih jelas mengenai kebijakan sanksi administrasi yang diterapkan oleh Bapenda Kabupaten Serang dan mengidentifikasi tantangan serta solusi yang dapat meningkatkan efektivitas dalam pemungutan pajak. Diharapkan hasil dari penelitian ini dapat menjadi referensi dalam pengelolaan pajak daerah dan penerapan kebijakan perpajakan yang lebih efisien dan transparan. | |||||||||
| Uncontrolled Keywords: | Land and Building Tax, Application, Administrative Sanctions Pajak Bumi dan Bangunan, Penerapan, Sanksi Administrasi | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mr Muhammad Billie Rubianto | |||||||||
| Date Deposited: | 04 Jul 2025 04:20 | |||||||||
| Last Modified: | 04 Jul 2025 04:20 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50415 |
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